https://www.taxtmi.com/caselaws?id=93446 Where an importing entity is found on evidence to be a mere front for a debarred concern, the corporate form may be disregarded and the import prohibition extended to the real operator, making confiscation and duty demand sustainable despite the use of a shadow unit. Separate penalty on the dummy company cannot survive, but penalty on the connected company remains maintainable where it knowingly structured the imports to evade restrictions; individual penalties may be reduced where active participation is shown but the original quantum is excessive. en-us Thu, 09 Mar 2000 00:00:00 +0530 Fri, 11 Nov 2011 13:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93446 Where an importing entity is found on evidence to be a mere front for a debarred concern, the corporate form may be disregarded and the import prohibition extended to the real operator, making confiscation and duty demand sustainable despite the use of a shadow unit. Separate penalty on the dummy company cannot survive, but penalty on the connected company remains maintainable where it knowingly structured the imports to evade restrictions; individual penalties may be reduced where active participation is shown but the original quantum is excessive. Case-Laws Customs Thu, 09 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93446